Indicate the effect of each of the following transactions on $(1)$ the current ratio, $(2)$ working capital, $(3)$ stockholders$$ equity, $(4)$ book value per share of common stock, and $(5)$ retained earnings. Assume that the current ratio is greater than $1$:$1.($Indicate the effect of each transaction by selecting $"+"$ for increase, $""$ for decrease, and leave the cell blank if there is no effect.$)$

Collected account receivable.

Wrote off account receivable.

Converted a short$-$term note payable to a long$-$term note payable.

Purchased inventory on account.

Declared cash dividend.

Sold merchandise on account at a profit.

Issued stock dividend.

Paid account payable.

Sold building at a loss.